This book gives an account of the relationship between rational requirements and overriding reasons for action. The author argues that whereas the former are governed by a standard of intra-personal coherence of attitudes, the latter ask for some sort of moral reasoning in order to meet the standard of inter-personal coherence of attitudes. In the former case, we essentially give reasons for action to ourselves (begründen), in the latter, a justification is owed to others (rechtfertigen). In contrast to non-detachable practical inferences involved in instrumental reasoning, some principle equivalent to Kant’s categorical imperative is needed to buttress the premise of practical inferences with the conclusion to be detached.